Investors

Functional Committees

Audit and Remuneration Committee Members and Their Professional Qualifications

Position	Name	Education	Experience	Professional Qualifications
Chairperson and Convenor/ Independent director	Chi-Shan Hung	Master's degree of Laws at National Cheng Kung University	Consultant of Kaohsiung Certified Public Accountants Association Commissioner of National Taxation Bureau of Kaohsiung, Ministry of Finance Commissioner of National Taxation Bureau of the Southern Area, Ministry of Finance Deputy Director-general of National Taxation Bureau of the Northern Area, Ministry of Finance	With over five years of experience in finance, accounting, and the required business operations, specializing in financial and accounting affairs.
committee member/ Independent director	Tao-Min Chen	Bachelor's degree of Business Administration at Fu Jen Catholic University	Deputy Director of Investigation Bureau, Ministry of Justice Section Chief of Investigation Bureau, Ministry of Justice Senior Executive Officer of Investigation Bureau, Ministry of Justice Deputy Secretary-general of Kaohsiung City Council	With over five years of experience in business, legal affairs, and company operations necessary for the role, capable of providing timely professional legal opinions for the Company.
committee member/ Independent director	Tai-Long Chin	Master's degree at the Institute of Management, I-Shou University	Part-time Lecturer at Cheng Shiu University Research Officer of Investigation Bureau, Ministry of Justice Director of Investigation Bureau, Ministry of Justice Director of the Kaohsiung City Field Division	With over five years of experience in business, legal affairs, and company operations necessary for the role, capable of providing timely professional legal opinions for the Company.

Audit Committee
Operation of the Audit Committee
The term of the Committee is from June 25, 2025, to June 24, 2028. As of December 31, 2025,
a total of 5 meetings have been held this year, with attendance as follows:

Position	Name	Actual Attendance Times(B)	Number of times attended by proxy	Actual attendance rate(%)(B/A)	Note
Chairperson and Convenor/ Independent director	Chi-Shan Hung	5	0	100%	Re-elected
committee member/ Independent director	Tao-Min Chen	5	0	100%	Re-elected
committee member/ Independent director	Tai-Long Chin	2	1	0%	Newly appointed
Ⅰ.Audit Committee's Annual Priorities 1. Adoption or amendment of an internal control system pursuant to Article 14-1 of the Securities and Exchange Act. 2 .Evaluation of the effectiveness of the internal control system. 3. Adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets,derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others. 4. A matter bearing on the personal interest of a director. 5. A material asset or derivatives transaction. 6. A material monetary loan, endorsement, or provision of guarantee. 7. The offering, issuance, or private placement of any equity-type securities. 8. The hiring or dismissal of an attesting CPA, or the remuneration given thereto. 9. The appointment or discharge of a financial, accounting, or chief internal auditor. 10. Annual financial reports and second quarter financial reports that must be audited and attested by a CPA, which are signed or sealed by the chairperson, managerial officer, and accounting officer. 11. Any other material matter so required by the company or the Competent Authority.

Major Resolutions of Audit Committee

Date	Content of the motion	Resolution	Response of the opinions from Audit Committee by the Company
2025.03.11	Ⅰ. The Company's internal control system effectiveness evaluation and internal control system statement for the year ended December 2024. Ⅱ. The Company's amendment to the "Corporate Charter". Ⅲ. The Company's amendments to internal control-related regulations (Payroll Cycle). Ⅳ. Intend to reconfirm the process and general policy of prior consent for Assurance-related Non-Assurance Services and list of Non-Assurance Services for Ernst & Young Taiwan and its affiliates. Ⅴ. The case of the change and remuneration of the Company's certified public accountant. Ⅵ. Evaluating the independence and suitability of the Certified Public Accountant for the Company for 2025. Ⅶ. The Company's Business Report and Financial Statements in 2024. Ⅷ. The Company's application for a bank guarantee facility for the first domestic issuance of secured convertible bonds. Ⅸ. The company's planned issuance of the first domestic secured convertible bond financing. Ⅹ. The Company’s plan to subscribe to the cash capital increase of its subsidiary Ping Ho Materials Technology Co.,Ltd.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.05.12	Ⅰ. The Company's Consolidated Financial Statements for the first quarter of the year 2025. Ⅱ.The Company's Profits Distribution in 2024.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.08.08	Ⅰ. The Company's Consolidated Financial Statements for the second quarter of the year 2025. Ⅱ. The Company's adjustment of the organizational structure. Ⅲ. The revision of certain provisions of the Company's "First Domestic Secured Convertible Bond Issuance and Conversion Regulations". Ⅵ. The Company’s amendments to internal control-related regulations. Ⅴ. The Company’s 2024 Sustainability Report.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.11.05	Ⅰ. The Company's Consolidated Financial Statements for the third quarter of the year 2024. Ⅱ. The Company's amendments to internal control-related regulations.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.12.23	Ⅰ. The Company's Budget and Operational Plan for the Year 2026. Ⅱ. The Company's amendments to internal control-related regulations. Ⅲ. The Company's proposal to establish the "Nomination Committee Charter."	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.

Remuneration Committee
Operation of the Remuneration Committee
The term of the Committee is from July 4, 2025, to June 24, 2028. As of December 31, 2025,
a total of 3 meetings have been held this year, with attendance as follows:

Position	Name	Actual Attendance(B)	Number of times attended by proxy	Actual attendance rate(%)(B/A)	Note
Chairperson and Convenor/ Independent director	Chi-Shan Hung	3	0	100%	Re-elected
committee member/ Independent director	Tao-Min Chen	3	0	100%	Re-elected
committee member/ Independent director	Tai-Long Chin	1	1	50%	Newly appointed
Ⅰ.Remuneration Committee's Annual Priorities 1.Periodically review this regulation and propose revisions as necessary. 2.Establish and periodically review the policy, system, standards, and structure for the performance evaluation and remuneration of the Company's directors and managers. 3.Periodically evaluate the content and amount of remuneration for the directors and managers of the Company.

Major Resolutions of Remuneration Committee

Date	Content of the motion	Resolution	Response of the opinions from Remuneration Committee by the Company
2025.03.11	Ⅰ. The Company Report on the Distribution of Employee Bonus and Directors' Remuneration in 2024.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.08.08	Ⅰ. The Company's case on the definition and scope of "grassroots employees".	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.
2025.12.23	Ⅰ. Review the Company's "Remuneration Committee Charter" and the "Director, Functional Committee, and Manager Performance Evaluation and Remuneration Method". Ⅱ. The remuneration for the Directors and Managers of the Company. Ⅲ. The Company's Manager Year-End Bonus for the Fiscal Year 2025.	Passed without objection	Submitted to the Board of Directors for resolution and approval by the attending directors.

Sustainability Development Committee Members and Their Professional Qualifications

Position	Name	Education	Experience	Professional Qualifications
Chairperson and Convenor/ President	Hung-Chieh Huang	Master's Program at National Kaohsiung University of Science and Technology	Director of Feng Jia Industrial Co., Ltd. Director of Wan Jing Industrial Co., Ltd. Director of Ching Jin Industrial Co., Ltd. Director of Ping Ho Materials Technology Co., Ltd. Chairman of Hung Sheng Investment Co., Ltd.	Possesses over five years of professional experience in company operations, and is able to provide timely industry-related advice.
committee member/ director/CEO	Ming-Jen Hung	Bachelor's degree of Design Marketing at TungFang Design University	Chairman of Feng Jia Industrial Co., Ltd. Chairman of Ching Jin Industrial Co., Ltd. Chairman of Wan Jing Industrial Co., Ltd. Chairman of Feng Jia Construction Co., Ltd. Chairman of Ren Xiang Investment consulting Co., Ltd. President of Ping Ho Materials Technology Co., Ltd.	Possesses over five years of professional experience in company operations, and is able to provide timely industry-related advice.
committee member/ Financial and Accounting Supervisor	Yi-Sheng Chen	Department of Accountancy at National Cheng Kung University	Assistant Vice President of Mildex Optical Inc. Vice President of DaBomb Protein Biotech Corp.	Possesses over five years of professional experience in business and company operations, specializing in finance and accounting matters.

Sustainability Development Committee
Operation of the Sustainability Development Committee
The term of the Committee is from July 4, 2025, to June 24, 2028. As of December 31, 2025,
a total of 2 meetings have been held this year, with attendance as follows:

Position	Name	Actual Attendance(B)	Number of times attended by proxy	Actual attendance rate(%)(B/A)	Note
Chairperson and Convenor/ President	Hung-Chieh Huang	2	0	100%	Re-elected
committee member/ director/CEO	Ming-Jen Hung	2	0	100%	Re-elected
committee member/ Financial and Accounting Supervisor	Yi-Sheng Chen	2	0	100%	Newly appointed
Ⅰ.Sustainability Development Committee's Annual Priorities 1. Formulate, promote, and strengthen the Company's sustainable development policies, Year plans, and strategies. 2. Review, monitor, and revise the implementation status and effectiveness of sustainability initiatives. 3. Supervising the disclosure of sustainability information and reviewing the sustainability report. 4. Supervise the execution of the Company's sustainable development guidelines or other sustainability-related tasks as resolved by the Board of Directors.

Major Resolutions of Sustainability Development Committee

Date	Content of the motion	Resolution	Response of the opinions from Sustainability Development Committee by the Company
2025.01.02	Ⅰ. The case of electing the Chief Sustainability Officer.	Following the proposal by Hung Ming-Jen, the appointment of Huang Hung-Chieh as Chief Sustainability Officer was unanimously approved by all attending members.	Proceed as proposed.
2025.08.08	Ⅰ. The case of electing the Chief Sustainability Officer. Ⅱ. The Company's 2024 Sustainability Report.	Following the proposal by Hung Ming-Jen, the appointment of Huang Hung-Chieh as Chief Sustainability Officer was unanimously approved by all attending members. Passed without objection.	Proceed as proposed. Submitted to the Board of Directors for resolution and approval by the attending directors.

Nomination Committee Members and Their Professional Qualifications

Position	Name	Education	Experience	Professional Qualifications
Chairperson and Convenor/ Independent director	Chi-Shan Hung	Master's degree of Laws at National Cheng Kung University	Consultant of Kaohsiung Certified Public Accountants Association Commissioner of National Taxation Bureau of Kaohsiung, Ministry of Finance Commissioner of National Taxation Bureau of the Southern Area, Ministry of Finance Deputy Director-general of National Taxation Bureau of the Northern Area, Ministry of Finance	With over five years of experience in finance, accounting, and the required business operations, specializing in financial and accounting affairs.
committee member/ Independent director	Tai-Long Chin	Master's degree at the Institute of Management, I-Shou University	Part-time Lecturer at Cheng Shiu University Research Officer of Investigation Bureau, Ministry of Justice Director of Investigation Bureau, Ministry of Justice Director of the Kaohsiung City Field Division	With over five years of experience in business, legal affairs, and company operations necessary for the role, capable of providing timely professional legal opinions for the Company.
committee member/ director/CEO	Ming-Jen Hung	Bachelor's degree of Design Marketing at TungFang Design University	Chairman of Feng Jia Industrial Co., Ltd. Chairman of Ching Jin Industrial Co., Ltd. Chairman of Wan Jing Industrial Co., Ltd. Chairman of Feng Jia Construction Co., Ltd. Chairman of Ren Xiang Investment consulting Co., Ltd. President of Ping Ho Materials Technology Co., Ltd.	Possesses over five years of professional experience in company operations, and is able to provide timely industry-related advice.

Nomination Committee
Operation of the Nomination Committee
The term of the Committee is from December 23, 2025, to June 24, 2028. As of December 31, 2025,
a total of 1 meeting have been held this year, with attendance as follows:

Position	Name	Actual Attendance(B)	Number of times attended by proxy	Actual attendance rate(%)(B/A)	Note
Chairperson and Convenor/ Independent director	Chi-Shan Hung	1	0	100%	Newly appointed
committee member/ Independent director	Tai-Long Chin	1	0	100%	Newly appointed
committee member/ director/CEO	Ming-Jen Hung	1	0	100%	Newly appointed
Ⅰ.Nomination Committee's Annual Priorities 1. Establish the standards for the diverse backgrounds and independence of members of the Board of Directors and senior Managers, including their professional knowledge, skills, experience, and gender, and use these criteria to search for, review, and nominate candidates for directors and senior Managers. 2. Construct and develop the organizational structure of the Board of Directors and various committees, conduct performance evaluations of the board, each committee, directors, and senior managers, and assess the independence of Independent Directors. 3. Establish and periodically review the development plan for directors and the succession plan for both directors and senior managers. 4. Establish the Company's Corporate Governance Best-Practice Principles.

Major Resolutions of Nomination Committee

Date	Content of the motion	Resolution	Response of the opinions from Nomination Committee by the Company
2025.12.23	Ⅰ. Elect the Chairperson and Convenor.	Following the proposal by Hung Ming-Jen, the appointment of Hung Chi-Shan as Chairperson and Convener was unanimously approved by all attending members.	Proceed as proposed.

Performance Evaluation of the Board of Directors and Functional Committees

Scope of evaluation	Evaluation Cycle	Evaluation Period	Evaluation Method	Evaluation content	Evaluation results
Board of Directors	Execute once a year	2025.01.01 to 2025.12.31	Internal self-evaluation by the Board of Directors	There are a total of 45 measurement indicators for five major aspects, includes level of participation in company operations, the quality of Board of Directors’ decisions, Board of Directors’ composition and structure, appointment of Board of Directors and their continued development, and internal controls.	91 points
Audit Committee	Execute once a year	2025.01.01 to 2025.12.31	Internal self-evaluation of the Committee	There are a total of 22 measurement indicators for five major aspects, includes level of participation in company operations, understanding of the responsibilities of functional committees, improvement of the decision-making quality of functional committees, composition of functional committees and member selection, and internal controls.	91 points
Remuneration Committee	Execute once a year	2025.01.01 to 2025.12.31	Internal self-evaluation of the Committee	There are a total of 19 measurement indicators for four major aspects, includes level of participation in company operations, understanding of the responsibilities of functional committees, improvement of the decision-making quality of functional committees, composition of functional committees and member selection.	90 points
Sustainability Development Committee	Execute once a year	2025.01.01 to 2025.12.31	Internal self-evaluation of the Committee	There are a total of 18 measurement indicators for four major aspects, includes level of participation in company operations, understanding of the responsibilities of functional committees, improvement of the decision-making quality of functional committees, composition of functional committees and member selection.	91 points
The Company has concluded the self-evaluation of the Board of Directors and functional committees' performance for 2025 and submitted the evaluation results to the Board of Directors on March 6, 2026, as the basis for review and improvement.